Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Where customs sought to finalize a shipping bill and retain bank guarantees based on laboratory test reports alleging the goods were "Gutka," the Court found the administrative decision-making deficient because no fresh samples were drawn and no reasons were recorded to justify the adverse finding or the need for a second CRCL report. As the exporter's multiple representations for release of the bank guarantees had neither been answered nor decided, the matter was remitted for holistic reconsideration. The authority was directed to decide the representations on release of bank guarantees by a fixed date and, if a show cause notice was proposed, to issue and decide it within stipulated timelines, and the petition was disposed accordingly. - HC
Where customs sought to finalize a shipping bill and retain bank guarantees based on laboratory test reports alleging the goods were "Gutka," the Court found the administrative decision-making deficient because no fresh samples were drawn and no reasons were recorded to justify the adverse finding or the need for a second CRCL report. As the exporter's multiple representations for release of the bank guarantees had neither been answered nor decided, the matter was remitted for holistic reconsideration. The authority was directed to decide the representations on release of bank guarantees by a fixed date and, if a show cause notice was proposed, to issue and decide it within stipulated timelines, and the petition was disposed accordingly. - HC
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